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Criminal Law — Murder and Conspiracy — Appreciation of Evidence — Supreme Court’s Role in Appeals Against Acquittal — The Supreme Court reiterated that its role in an appeal against an acquittal is to examine whether the High Court committed an error in disturbing the Trial Court’s findings, especially when two competent courts have reached opposite conclusions on the same evidence — The Court must re-appreciate the evidence to deliver a final finding. [Uttar Pradesh Higher Education Services Commission Act, 1980, S. 13(4)] – [A waitlisted candidate cannot claim appointment to an alternative post after failing to join the initially recommended post, particularly after the repeal of the Old Act.] A. Uttar Pradesh Higher Education Services Commission Act, 1980 (Old Act) vs. Uttar Pradesh Education Service Selection Commission Act, 2023 (New Act) — Comparative Analysis — Held, the New Act does not prescribe a power to the Director akin to Section 13(4) of the Old Act — After the commencement of the New Act, the validity of the list/panel under the Old Act lapses, and authorities are bound to follow the procedure under Sections 10 and 11 of the New Act. Criminal Procedure Code, 1973 (CrPC) — Sections 439 and 483 BNSS — Bail Jurisdiction — Power to issue directions — High Court, while exercising bail jurisdiction, cannot issue directions that extend beyond the scope of the bail application and impinge upon the statutory powers of other authorities or create new systems for accountability, as this would amount to an error of jurisdiction. [MPID Act, S. 2(c) & 2(d)] – Amounts advanced with promise of return and interest qualify as “deposit” accepted by “financial establishment” under the Act. – Maharashtra Protection of Interest of Depositors (in Financial Establishments) Act, 1999 Section 2(c) and Section 2(d) — Deposit and Financial Establishment — Amounts advanced to individuals with promise of repayment with interest constitute a “deposit” under Section 2(c) and the recipients are “financial establishments” under Section 2(d) of the MPID Act, irrespective of the transaction being termed as a “loan” — The nomenclature of the transaction is not determinative; the essential attributes of the transaction are key. Criminal Procedure Code, 1973 (CrPC) — Section 432 — Constitution of India, 1950 — Article 72 & 161— Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) — Section 473 & 477 — Premature release of a prisoner — Rejection of recommendation — Non-speaking order — Order rejecting premature release must provide reasons and reflect due application of mind — Absence of reasons renders the order bald and impossible to ascertain if relevant factors were considered — Violates principles of natural justice and frustrates judicial review.

Appeal against dismissal of writ for certificate Tax Deduction at Source (TDS) at the rate of 4% in respect of payments received by the Appellant from Oil and Natural Gas Company Ltd. towards work done out of India as well as within India. Judges differed matter put before CJI for orders as to bench

SUPREME COURT OF INDIA DIVISON BENCH NATIONAL PETROLEUM CONSTRUCTION COMPANY — Appellant Vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(2), INTERNATIONAL TAXATION, NEW DELHI AND ANOTHER — Respondent ( Before…

CrPC) – Section 205 – Magistrate may dispence with personal appearance of accused – In any event there could be no justification for not dispensing with the personal appearance of the Appellants, when the Company had entered appearance through an authorized officer. HELD all directors summoned on the basis of a statement that they are in charge of and responsible for the conduct of the business of the company, without anything more, does not fulfil the requirements of Section 141 of the NI Act.

SUPREME COURT OF INDIA DIVISON BENCH SUNITA PALITA AND OTHERS — Appellant Vs. M/S PANCHAMI STONE QUARRY — Respondent ( Before : Indira Banerjee and J.K. Maheshwari, JJ. ) Criminal…

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